Section 28-1-70 - Sales tax on food refund program established--Administration--Purpose. - South Dakota Statutes

28-1-70. Sales tax on food refund program established--Administration--Purpose. There is established the sales tax on food refund program to be administered by the Department of Social Services. The purpose of the program is to provide sales tax refunds on food for purchases made in accordance with chapters 10-45 and 10-46 to South Dakota families who need it most.

Source: SL 2004, ch 187, § 1.